Export invoices: LUT or payment of IGST, and what has to be on the page
An export invoice carries a payload no domestic invoice needs — and the endorsement you print determines whether your refund goes through smoothly or stalls.
An export of goods or services from India is a zero-rated supply under Section 16 of the IGST Act. There are two ways to make one, and the invoice has to declare which you chose.
Route one: under a Letter of Undertaking
You export without paying integrated tax. The invoice carries no IGST and must bear the endorsement required by Rule 96A, referring to the LUT. Keep your LUT or ARN reference on the document — it is the thing that ties the invoice to the undertaking you filed.
Route two: with payment of IGST
You charge IGST on the export and claim a refund of the tax paid under Section 16(3)(b). The invoice shows the IGST and carries the corresponding endorsement. This route suits exporters with accumulated credit they want to unlock.
The exchange rate is invoice data
Your invoice is denominated in the currency you will be paid in. Your books, your GST return and your shipping bill are in rupees. The rate you used and the date you took it therefore belong on the invoice, not in a spreadsheet — otherwise three different people will reconcile three different totals.
Invoicr records both, prints them in the compliance grid, and restates the invoice total in your reporting currency at that rate, so there is a single agreed rupee figure on the face of the document.
Customs fields: goods versus services
| Field | Goods | Services |
|---|---|---|
| Shipping bill number and date | Required for the refund claim | Not applicable |
| Port code | Required — six characters, e.g. INNSA1 | Not applicable |
| Incoterm | Usual | Rarely relevant |
| Country of origin / destination | Required | Destination only |
| FX rate and date | Required | Required |
| LUT / IGST endorsement | Required | Required |
This distinction matters in software design as much as in compliance. A software exporter has no shipping bill, so a tool that demands one before letting you download is broken for them. Invoicr treats the customs fields as warnings rather than errors for precisely this reason, while keeping the FX rate and the endorsement as hard requirements.
SEZ supplies are not exports
A supply to an SEZ unit or developer is also zero-rated, and also treated as inter-state, but it is a domestic transaction with its own declaration. It has no shipping bill and no port code, and it should not carry an export endorsement.
As always: this is how the documents work, not advice about your specific position. The refund mechanics in particular reward a conversation with your chartered accountant before your first claim.
Invoicr validates structure and arithmetic, not your business facts. This is general information, not tax, accounting or legal advice — check anything consequential with your accountant.